Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-1

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

1

1 101000 Fund Balance With Treasury E G E/U

1 109000

Fund Balance With Treasury Under a Continuing 

Resolution E G E/U

2

2 134200 Interest Receivable - Investments E F E/U

2 161000

Investments in U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E F E/U

2 161100

Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E F E/U

2 161200

Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E F E/U

2 161300

Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E F E/U

2 161800 Market Adjustment - Investments E F E/U

2 162000

Investments in Securities Other Than the Bureau 

of the Fiscal Service Securities E F E/U

2 162100

Discount on Securities Other Than the Bureau of 

the Fiscal Service Securities E F E/U

2 162200

Premium on Securities Other Than the Bureau of 

the Fiscal Service Securities E F E/U

2 162300

Amortization of Discount and Premium on 

Securities Other Than the Bureau of the Fiscal 

Service Securities E F E/U

USSGL Crosswalk - Balance Sheet

Assets (Note 2)

Intragovernmental

Fund Balance with Treasury (Note 3)

Investments (Note 5)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-2

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

2 163000

Investments in U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Fiscal Service E F E/U

2 163100

Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service E F E/U

2 163300

Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service E F E/U

2 164300

Allowance for Subsidy - Preferred Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E F E/U

2 169000 Other Investments E F E/U

3

3 131000 Accounts Receivable E F E/U

3 131900 Allowance for Loss on Accounts Receivable E F E/U

3 132000

Funded Employment Benefit Contributions 

Receivable E F E/U

3 132100

Unfunded FECA Benefit Contributions 

Receivable E F U

3 132500 Taxes Receivable E G E/U

3 133000

Receivable for Transfers of Currently Invested 

Balances E F E/U

3 133500 Expenditure Transfers Receivable E F E/U

3 134000 Interest Receivable - Not Otherwise Classified E F E/U

3 136000

Penalties and Fines Receivable - Not Otherwise 

Classified E F E/U

3 137000

Administrative Fees Receivable - Not Otherwise 

Classified E F E/U

3 137300 Administrative Fees Receivable - Taxes E G E/U

Accounts Receivable (Note 6)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-3

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

3 192300 Contingent Receivable for Capital Transfers E F E/U

3 192500 Capital Transfers Receivable E F E/U

4

4 134100 Interest Receivable - Loans E F E/U

4 135000 Loans Receivable E F E/U

4 135100

Capitalized Loan Interest Receivable - NonCredit Reform E F E/U

4 136100 Penalties and Fines Receivable - Loans E F E/U

4 137100 Administrative Fees Receivable - Loans E F E/U

5

5 141000 Advances and Prepayments E F E/U

5 192100 Receivable From Appropriations E G E/U

5 199000 Other Assets E F/G E/U

6

7

7 110100 General Fund Operating Cash E N U

7 110300 Restricted Operating Cash E N U

7 110900 Checks Outstanding E N U

7 111000 Undeposited Collections E N E/U

7 112000 Imprest Funds E N E/U

7 112500 U.S. Debit Card Funds E N E/U

7 113000 Funds Held by the Public-Budgetary E N E/U

7 113500 Funds Held by the Public-Non-Budgetary E N E/U

Total Intragovernmental

This line is calculated. Equals the sum of lines 1 through 5.

Assets With the Public

Cash and Other Monetary Assets (Note 4)

Loans Receivable

Other (Note 12)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-4

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

7 114500

Cash Held by U.S. Disbursing Officers Outside 

the Treasury's General Account E N U

7 119000 Other Cash E N E/U

7 119300

International Monetary Fund Assets - Reserve 

Position E N E/U

7 119400

Exchange Stabilization Fund Assets - Holdings 

of Special Drawing Rights E N E/U

7 119500 Other Monetary Assets E N E/U

7 120000 Foreign Currency E N E/U

7 120500

Foreign Currency Denominated Equivalent 

Assets E N E

7 120900 Uninvested Foreign Currency E N E

7 134400 Interest Receivable on Special Drawing Rights E N E

7 138400

Interest Receivable - Foreign Currency 

Denominated Assets E N E

7 153100 Seized Monetary Instruments E N E/U

7 153200 Seized Cash Deposited E N E/U

8

8 134200 Interest Receivable - Investments E N/Z E/U 2

8 134600

Allowance for Loss on Interest Receivable - 

Investments E N E/U

8 161000

Investments in U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E N/Z E/U 2

8 161100

Discount on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E N/Z E/U 2

8 161200

Premium on U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service E N/Z E/U 2

8 161300

Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service E N/Z E/U 2

Investments (Note 5)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-5

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

8 161800 Market Adjustment - Investments E E/N E/U

8 162000

Investments in Securities Other Than the Bureau 

of the Fiscal Service Securities E E/N E/U

8 162100

Discount on Securities Other Than the Bureau of 

the Fiscal Service Securities E N E/U

8 162200

Premium on Securities Other Than the Bureau of 

the Fiscal Service Securities E N E/U

8 162300

Amortization of Discount and Premium on 

Securities Other Than the Bureau of the Fiscal 

Service Securities E N E/U

8 164200

Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N E/U

8 164300

Allowance for Subsidy - Preferred Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E N E/U

8 164400

Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act E N E/U

8 164500

Allowance for Subsidy - Common Stock 

Accounted for Under the Provisions of the 

Federal Credit Reform Act E N E/U

8 164600

Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act E N E/U

8 164700

Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act E N E/U

8 165000

Preferred Stock in Federal Government 

Sponsored Enterprise E N E/U

8 165100

Market Adjustment - Senior Preferred Stock in 

Federal Government Sponsored Enterprise E N E/U

8 165200

Common Stock Warrants in Federal Government 

Sponsored Enterprise E N E/U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-6

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

8 165300

Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise E N E/U

8 167000 Foreign Investments E N E

8 167100 Discount on Foreign Investments E N E

8 167200 Premium on Foreign Investments E N E

8 167900

Foreign Exchange Rate Revalue Adjustments - 

Investments E N E

8 169000 Other Investments E N E/U

9

9 131000 Accounts Receivable E N E/U

9 131900 Allowance for Loss on Accounts Receivable E N E/U

9 132000

Funded Employment Benefit Contributions 

Receivable E N E/U

9 132100

Unfunded FECA Benefit Contributions 

Receivable E N U

9 134000 Interest Receivable - Not Otherwise Classified E N E/U

9 134700

Allowance for Loss on Interest Receivable - Not 

Otherwise Classified E N E/U

9 136000

Penalties and Fines Receivable - Not Otherwise 

Classified E N E/U

9 136700

Allowance for Loss on Penalties and Fines 

Receivable - Not Otherwise Classified E N E/U

9 137000

Administrative Fees Receivable - Not Otherwise 

Classified E N E/U

9 137700

Allowance for Loss on Administrative Fees 

Receivable - Not Otherwise Classified E N E/U

10

10 132500 Taxes Receivable E N E/U

Accounts Receivable, Net (Note 6)

Taxes Receivable, Net (Note 7)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-7

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

10 132900 Allowance for Loss on Taxes Receivable E N E/U

10 134300 Interest Receivable - Taxes E N E/U

10 134800

Allowance for Loss on Interest Receivable - 

Taxes E N E/U

10 136300 Penalties and Fines Receivable - Taxes E N E/U

10 136800

Allowance for Loss on Penalties and Fines 

Receivable - Taxes E N E/U

10 137300 Administrative Fees Receivable - Taxes E N E/U

10 137800

Allowance for Loss on Administrative Fees 

Receivable - Taxes E N E/U

11

11 134100 Interest Receivable - Loans E N E/U

11 134500

Allowance for Loss on Interest Receivable - 

Loans E N E/U

11 135000 Loans Receivable E N E/U

11 135900 Allowance for Loss on Loans Receivable E N E/U

11 136100 Penalties and Fines Receivable - Loans E N E/U

11 136500

Allowance for Loss on Penalties and Fines 

Receivable - Loans E N E/U

11 137100 Administrative Fees Receivable - Loans E N E/U

11 137500

Allowance for Loss on Administrative Fees 

Receivable - Loans E N E/U

11 138000

Loans Receivable - Troubled Assets Relief 

Program E N E/U

11 138100

Interest Receivable - Loans - Troubled Assets 

Relief Program E N E/U

11 138500

Allowance for Loss on Interest Receivable - 

Loans - Troubled Assets Relief Program E N E/U

11 138900

Allowance for Subsidy - Loans - Troubled Assets 

Relief Program E N E/U

11 139900 Allowance for Subsidy E N E/U

Direct Loan and Loan Guarantees, Net (Note 8)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-8

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

11 155100 Foreclosed Property E N E/U

11 155900 Foreclosed Property - Allowance E N E/U

12

12 151100 Operating Materials and Supplies Held for Use E N E/U

12 151200

Operating Materials and Supplies Held in 

Reserve for Future Use E N E/U

12 151300

Operating Materials and Supplies - Excess, 

Obsolete, and Unserviceable E N E/U

12 151400

Operating Materials and Supplies Held for 

Repair E N E/U

12 151900 Operating Materials and Supplies - Allowance E N E/U

12 152100 Inventory Purchased for Resale E N E/U

12 152200 Inventory Held in Reserve for Future Sale E N E/U

12 152300 Inventory Held for Repair E N E/U

12 152400 Inventory - Excess, Obsolete, and Unserviceable E N E/U

12 152500 Inventory - Raw Materials E N E/U

12 152600 Inventory - Work-in-Process E N E/U

12 152700 Inventory - Finished Goods E N E/U

12 152900 Inventory - Allowance E N E/U

12 154100 Forfeited Property Held for Sale E N E/U

12 154200 Forfeited Property Held for Donation or Use E N E/U

12 154900 Forfeited Property - Allowance E N E/U

12 156100

Commodities Held Under Price Support and 

Stabilization Support Programs E N E/U

12 156900 Commodities - Allowance E N E/U

12 157100 Stockpile Materials Held in Reserve E N E/U

12 157200 Stockpile Materials Held for Sale E N E/U

12 159100 Other Related Property E N E/U

Inventory and Related Property, Net (Note 9)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-9

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

12 159900 Other Related Property - Allowance E N E/U

13

13 171100 Land and Land Rights E N E/U

13 171200 Improvements to Land E N E/U

13 171900

Accumulated Depreciation on Improvements to 

Land E N E/U

13 172000 Construction-in-Progress E N E/U

13 173000 Buildings, Improvements, and Renovations E N E/U

13 173900

Accumulated Depreciation on Buildings, 

Improvements, and Renovations E N E/U

13 174000 Other Structures and Facilities E N E/U

13 174900

Accumulated Depreciation on Other Structures 

and Facilities E N E/U

13 175000 Equipment E N E/U

13 175900 Accumulated Depreciation on Equipment E N E/U

13 181000 Assets Under Capital Lease E N E/U

13 181900

Accumulated Depreciation on Assets Under 

Capital Lease E N E/U

13 182000 Leasehold Improvements E N E/U

13 182900

Accumulated Amortization on Leasehold 

Improvements E N E/U

13 183000 Internal-Use Software E N E/U

13 183200 Internal-Use Software in Development E N E/U

13 183900

Accumulated Amortization on Internal-Use 

Software E N E/U

13 184000 Other Natural Resources E N E/U

13 184900 Allowance for Depletion E N E/U

13 189000 Other General Property, Plant, and Equipment E N E/U

13 189900

Accumulated Depreciation on Other General 

Property, Plant, and Equipment E N E/U

General Property, Plant, and Equipment, Net (Note 10)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-10

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

14

14 141000 Advances and Prepayments E N E/U

14 199000 Other Assets E N E/U

14 199500

General Property, Plant, and Equipment 

Permanently Removed but Not Yet Disposed E N E/U

15

16

17

17 211000 Accounts Payable E F E/U

17 212000 Disbursements in Transit E F E/U

17 214000

Accrued Interest Payable - Not Otherwise 

Classified E F E/U

17 215000

Payable for Transfers of Currently Invested 

Balances E F E/U

17 215500 Expenditure Transfers Payable E F E/U

17 217000 Subsidy Payable to the Financing Account E F E/U

17 296000 Accounts Payable From Canceled Appropriations E F E/U

18

18 214100 Accrued Interest Payable-Loans E F E/U

18 214200 Accrued Interest Payable - Debt E F E/U

Accounts Payable

Debt (Note 14)

Other (Note 12)

Total Assets

This line is calculated. Equals the sum of lines 6 through 14.

Stewardship PP&E (Note 11)

Liabilities (Note 13)

Intragovernmental
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-11

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

18 251000

Principal Payable to the Bureau of the Fiscal 

Service E F E/U

18 251100

Capitalized Loan Interest Payable - Non-Credit 

Reform E F E/U

18 252000 Principal Payable to the Federal Financing Bank E F E/U

18 253000

Securities Issued by Federal Agencies Under 

General and Special Financing Authority E F E/U

18 253100

Discount on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E F E/U

18 253200

Premium on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E F E/U

18 253300

Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E F E/U

18 253400

Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E F E/U

18 254000 Participation Certificates E F E/U

18 259000 Other Debt E F/G E/U

19

19 213000 Contract Holdbacks E F E/U

19 219000

Other Liabilities With Related Budgetary 

Obligations E F E/U

19 221300

Employer Contributions and Payroll Taxes 

Payable E F/Z E/U

19 221500

Other Post Employment Benefits Due and 

Payable E F E/U

19 222500 Unfunded FECA Liability E F/Z E/U

Other (Notes 15, 16, and 17)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-12

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

19 229000 Other Unfunded Employment Related Liability E F/Z E/U

19 231000 Liability for Advances and Prepayments E F E/U

19 241000 Liability for Clearing Accounts E Z E/U

19 292300 Contingent Liability for Capital Transfers E F E/U

19 294000 Capital Lease Liability E F E/U

19 297000 Liability for Capital Transfers E F E/U

19 298000 Custodial Liability E G/Z E/U

19 298500

Liability for Non-Entity Assets Not Reported on 

the Statement of Custodial Activity E G E/U

19 299000

Other Liabilities Without Related Budgetary 

Obligations E F/G/Z E/U

20

21

21 211000 Accounts Payable E N E/U

21 212000 Disbursements in Transit E N E/U

21 214000

Accrued Interest Payable - Not Otherwise 

Classified E N E/U

21 296000 Accounts Payable From Canceled Appropriations E N E/U

22

22 218000 Loan Guarantee Liability E N E/U

23

Total Intragovernmental

This line is calculated. Equals the sum of lines 17 through 19.

Liabilities With the Public

Accounts Payable

Loan Guarantee Liability (Note 8)

Debt Held by the Public (Note 14)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-13

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

23 214100 Accrued Interest Payable - Loans E N E/U

23 214200 Accrued Interest Payable - Debt E N E/U

23 253000

Securities Issued by Federal Agencies Under 

General and Special Financing Authority E N E/U

23 253100

Discount on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E N E/U

23 253200

Premium on Securities Issued by Federal 

Agencies Under General and Special Financing 

Authority E N E/U

23 253300

Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E N E/U

23 253400

Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority E N E/U

23 254000 Participation Certificates E N E/U

23 259000 Other Debt E N E/U

24

24 219100

Employee Health Care Liability Incurred but Not 

Reported E N E/U

24 221500

Other Post Employment Benefits Due and 

Payable E N E/U

24 221600

Pension Benefits Due and Payable to 

Beneficiaries E N E/U

24 221700 Benefit Premiums Payable to Carriers E N E/U

24 221800

Life Insurance Benefits Due and Payable to 

Beneficiaries E N E/U

24 261000 Actuarial Pension Liability E N E/U

24 262000 Actuarial Health Insurance Liability E N E/U

24 263000 Actuarial Life Insurance Liability E N E/U

Federal Employee and Veteran Benefits (Note 15)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-14

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

24 265000 Actuarial FECA Liability E N E/U

24 269000 Other Actuarial Liabilities E N E/U

25

25 299500 Estimated Cleanup Cost Liability E N E/U

26

26 216000 Entitlement Benefits Due and Payable E N E/U

27

27 211200

Accounts Payable for Federal Government 

Sponsored Enterprise E N E/U

27 213000 Contract Holdbacks E N E/U

27 219000

Other Liabilities With Related Budgetary 

Obligations E N E/U

27 219200

Special Drawing Right (SDR) Certificates Issued 

to Federal Reserve Banks E N E

27 219300 Allocation of Special Drawing Rights (SDRs) E N E

27 221000 Accrued Funded Payroll and Leave E N E/U

27 221100 Withholdings Payable E N E/U

27 221300

Employer Contributions and Payroll Taxes 

Payable E N E/U

27 222000 Unfunded Leave E N E/U

27 229000 Other Unfunded Employment Related Liability E N E/U

27 231000 Liability for Advances and Prepayments E N E/U

27 232000 Other Deferred Revenue E N E/U

27 240000

Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections E N/Z E/U 4

27 241000 Liability for Clearing Accounts E N E/U

27 266000

Actuarial Liabilities for Federal Insurance and 

Guarantee Programs E N E/U

Environmental and Disposal Liabilities (Note 16)

Benefits Due and Payable

Other (Notes 15, 16, 17, 18, and 19)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-15

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

27 267000

Actuarial Liabilities for Treasury-Managed 

Benefit Programs E N E/U

27 291000 Prior Liens Outstanding on Acquired Collateral E N E/U

27 292000 Contingent Liabilities E N E/U

27 292200

Contingent Liabilities - Federal Government 

Sponsored Enterprise E N E/U

27 294000 Capital Lease Liability E N E/U

27 298000 Custodial Liability E N E/U 3

27 299000

Other Liabilities Without Related Budgetary 

Obligations E N E/U

28

29

30

30 310000 Unexpended Appropriations - Cumulative B E

30 310100

Unexpended Appropriations - Appropriations 

Received E G E

30 310200 Unexpended Appropriations - Transfers-In E F E

30 310300 Unexpended Appropriations - Transfers-Out E F E

30 310500

Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year E Z E

30 310600 Unexpended Appropriations - Adjustments E G E

Total Liabilities

This line is calculated. Equals the sum of lines 20 through 27.

Commitments and Contingencies (Note 20)

Net Position

Unexpended Appropriations - Funds From Dedicated 

Collections (Combined or Consolidated Totals ) (Note 21)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-16

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

30 310700 Unexpended Appropriations - Used E G E

30 310800

Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z E

30 310900

Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z E

31

31 310000 Unexpended Appropriations - Cumulative B U

31 310100

Unexpended Appropriations - Appropriations 

Received E G U

31 310200 Unexpended Appropriations - Transfers-In E F U

31 310300 Unexpended Appropriations - Transfers-Out E F U

31 310500

Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year E Z U

31 310600 Unexpended Appropriations - Adjustments E G U

31 310700 Unexpended Appropriations - Used E G U

31 310800

Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z U

31 310900

Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z U

32

32 331000 Cumulative Results of Operations B E

32 510000 Revenue From Goods Sold E F/N E

32 510900 Contra Revenue for Goods Sold E F/N E

32 520000 Revenue From Services Provided E F/N E

32 520900 Contra Revenue for Services Provided E F/N E

Unexpended Appropriations - All Other Funds (Combined 

or Consolidated Totals)

Cumulative Results of Operations - Funds From Dedicated 

Collections (Combined or Consolidated Totals) (Note 21)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-17

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

32 531000 Interest Revenue - Other E F/N E

32 531100 Interest Revenue - Investments E F/N/Z E

32 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N E

32 531300 Interest Revenue - Subsidy Amortization E N E

32 531400

Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N E

32 531500

Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act E N E

32 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E F/N E

32 531800

Contra Revenue for Interest Revenue - 

Investments E F/N E

32 531900 Contra Revenue for Interest Revenue - Other E F/N E

32 532000 Penalties and Fines Revenue E F/G/N E

32 532400 Contra Revenue for Penalties and Fines E F/G/N E

32 532500 Administrative Fees Revenue E F/N E

32 532900 Contra Revenue for Administrative Fees E F/N E

32 540000 Funded Benefit Program Revenue E F/N E

32 540900

Contra Revenue for Funded Benefit Program 

Revenue E F/N E

32 550000 Insurance and Guarantee Premium Revenue E N E

32 550900

Contra Revenue for Insurance and Guarantee 

Premium Revenue E N E

32 560000 Donated Revenue - Financial Resources E N E

32 560900

Contra Revenue for Donations - Financial 

Resources E N E

32 561000 Donated Revenue - Nonfinancial Resources E N E

32 561900

Contra Donated Revenue - Nonfinancial 

Resources E N E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-18

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

32 564000 Forfeiture Revenue - Cash and Cash Equivalents E N E

32 564900

Contra Forfeiture Revenue - Cash and Cash 

Equivalents E N E

32 565000 Forfeiture Revenue - Forfeitures of Property E N E

32 565900

Contra Forfeiture Revenue - Forfeitures of 

Property E N E

32 570000 Expended Appropriations E G E

32 570500

Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year E Z E

32 570800

Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z E

32 570900

Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z E

32 572000

Financing Sources Transferred In Without 

Reimbursement E F E

32 573000

Financing Sources Transferred Out Without 

Reimbursement E F E

32 574000

Appropriated Dedicated Collections Transferred 

In E F E

32 574500

Appropriated Dedicated Collections Transferred 

Out E F E

32 575000 Expenditure Financing Sources - Transfers-In E F E

32 575500

Nonexpenditure Financing Sources - Transfers-In 

- Other E F E

32 575600

Nonexpenditure Financing Sources - Transfers-In 

- Capital Transfers E F E

32 576000 Expenditure Financing Sources - Transfers-Out E F E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-19

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

32 576500

Nonexpenditure Financing Sources - TransfersOut - Other E F E

32 576600

Nonexpenditure Financing Sources - TransfersOut - Capital Transfers E F E

32 577500 Nonbudgetary Financing Sources Transferred In E F E

32 577600

Nonbudgetary Financing Sources Transferred 

Out E F E

32 578000 Imputed Financing Sources E F E

32 579000 Other Financing Sources E G/Z E

32 579100

Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy E G/Z E

32 579200

Financing Sources To Be Transferred Out - 

Contingent Liability E F E

32 579500 Seigniorage E N E

32 580000

Tax Revenue Collected - Not Otherwise 

Classified E G/N E

32 580100 Tax Revenue Collected - Individual E G/N E

32 580200 Tax Revenue Collected - Corporate E G/N E

32 580300 Tax Revenue Collected - Unemployment E G/N E

32 580400 Tax Revenue Collected - Excise E G/N E

32 580500 Tax Revenue Collected - Estate and Gift E G/N E

32 580600 Tax Revenue Collected - Customs E G/N E

32 582000

Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E G/N E

32 582100 Tax Revenue Accrual Adjustment - Individual E G/N E

32 582200 Tax Revenue Accrual Adjustment - Corporate E G/N E

32 582300

Tax Revenue Accrual Adjustment - 

Unemployment E G/N E

32 582400 Tax Revenue Accrual Adjustment - Excise E G/N E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-20

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

32 582500

Tax Revenue Accrual Adjustment - Estate and 

Gift E G/N E

32 582600 Tax Revenue Accrual Adjustment - Customs E G/N E

32 583000

Contra Revenue for Taxes - Not Otherwise 

Classified E G/N E

32 583100 Contra Revenue for Taxes - Individual E G/N E

32 583200 Contra Revenue for Taxes - Corporate E G/N E

32 583300 Contra Revenue for Taxes - Unemployment E G/N E

32 583400 Contra Revenue for Taxes - Excise E G/N E

32 583500 Contra Revenue for Taxes - Estate and Gift E G/N E

32 583600 Contra Revenue for Taxes - Customs E G/N E

32 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N E

32 589100 Tax Revenue Refunds - Individual E G/N E

32 589200 Tax Revenue Refunds - Corporate E G/N E

32 589300 Tax Revenue Refunds - Unemployment E G/N E

32 589400 Tax Revenue Refunds - Excise E G/N E

32 589500 Tax Revenue Refunds - Estate and Gift E G/N E

32 589600 Tax Revenue Refunds - Customs E G/N E

32 590000 Other Revenue E F/G/N/Z E

32 590900 Contra Revenue for Other Revenue E F/G/N/Z E

32 591900

Revenue and Other Financing Sources - 

Cancellations E G E

32 592100

Valuation Change in Investments - Exchange 

Stabilization Fund E N E

32 592200

Valuation Change in Investments for Federal 

Government Sponsored Enterprise E N E

32 592300

Valuation Change in Investments - Beneficial 

Interest in Trust E N E

32 599000

Collections for Others - Statement of Custodial 

Activity E G/N/Z E 3
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-21

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

32 599100

Accrued Collections for Others - Statement of 

Custodial Activity E G/N/Z E 3

32 599300

Offset to Non-Entity Collections - Statement of 

Changes in Net Position E G E

32 599400

Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position E G E

32 599700

Financing Sources Transferred In From Custodial 

Statement Collections E F E

32 599800

Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the 

General Fund of the Treasury E F E

32 610000 Operating Expenses/Program Costs E F/N E

32 619000 Contra Bad Debt Expense - Incurred for Others E F/N E

32 619900 Adjustment to Subsidy Expense E N E

32 631000

Interest Expenses on Borrowing From the Bureau 

of the Fiscal Service and/or the Federal 

Financing Bank E F E

32 632000 Interest Expenses on Securities E F/N E

32 633000 Other Interest Expenses E F/G/N/Z E

32 633800 Remuneration Interest E N E

32 634000

Interest Expense Accrued on the Liability for 

Loan Guarantees E N E

32 640000 Benefit Expense E F/N/Z E

32 650000 Cost of Goods Sold E N E

32 660000 Applied Overhead E N E

32 661000 Cost Capitalization Offset E N E

32 671000 Depreciation, Amortization, and Depletion E N E

32 672000 Bad Debt Expense E F/N E

32 673000 Imputed Costs E F E

32 679000

Other Expenses Not Requiring Budgetary 

Resources E F/N E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-22

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

32 680000 Future Funded Expenses E F/N/Z E

32 685000

Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F E

32 690000 Nonproduction Costs E F/N/Z E

32 711000 Gains on Disposition of Assets - Other E N E

32 711100 Gains on Disposition of Investments E F/N/Z E

32 711200 Gains on Disposition of Borrowings E F E

32 717100

Gains on Changes in Long-Term Assumptions - 

From Experience E N E

32 717200

Losses on Changes in Long-Term Assumptions - 

From Experience E N E

32 718000 Unrealized Gains E F/N E

32 718100 Unrealized Gain - Exchange Stabilization Fund E N E

32 719000 Other Gains E F/N E

32 719100

Other Gains for Accrued Special Drawing Right 

(SDR) Interest and Charges E N E

32 721000 Losses on Disposition of Assets - Other E N E

32 721100 Losses on Disposition of Investments E F/N/Z E

32 721200 Losses on Disposition of Borrowings E F/Z E

32 727100 Gains on Changes in Long-Term Assumptions E N E

32 727200 Losses on Changes in Long-Term Assumptions E N E

32 728000 Unrealized Losses E F/N E

32 728100 Unrealized Losses - Exchange Stabilization Fund E N E

32 729000 Other Losses E F/N/Z E

32 729100

Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges E N E

32 729200 Other Losses from Impairment of Assets E N E

32 730000 Extraordinary Items E N E
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-23

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

32 740000

Prior-Period Adjustments Due to Corrections of 

Errors E N/Z E

32 740100

Prior-Period Adjustments Due to Changes in 

Accounting Principles E N/Z E

32 740500

Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E N/Z E

32 750000 Distribution of Income - Dividend E G/N/Z E

32 760000 Changes in Actuarial Liability E N E

33

33 331000 Cumulative Results of Operations B U

33 510000 Revenue From Goods Sold E F/N U

33 510900 Contra Revenue for Goods Sold E F/N U

33 520000 Revenue From Services Provided E F/N U

33 520900 Contra Revenue for Services Provided E F/N U

33 531000 Interest Revenue - Other E F/N U

33 531100 Interest Revenue - Investments E F/N/Z U

33 531200

Interest Revenue - Loans Receivable/Uninvested 

Funds E F/N U

33 531300 Interest Revenue - Subsidy Amortization E N U

33 531400

Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act E N U

33 531500

Contra Revenue for Dividend Income Accounted 

for Under the Provisions of the Federal Credit 

Reform Act E N U

33 531700

Contra Revenue for Interest Revenue - Loans 

Receivable E F/N U

33 531800

Contra Revenue for Interest Revenue - 

Investments E F/N U

33 531900 Contra Revenue for Interest Revenue - Other E F/N U

33 532000 Penalties and Fines Revenue E F/G/N U

Cumulative Results of Operations - All Other Funds 

(Combined or Consolidated Totals)
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-24

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

33 532400 Contra Revenue for Penalties and Fines E F/G/N U

33 532500 Administrative Fees Revenue E F/N U

33 532900 Contra Revenue for Administrative Fees E F/N U

33 540000 Funded Benefit Program Revenue E F/N U

33 540500 Unfunded FECA Benefit Revenue E F/N U

33 540600

Contra Revenue for Unfunded FECA Benefit 

Revenue E F/N U

33 540900

Contra Revenue for Funded Benefit Program 

Revenue E F/N U

33 550000 Insurance and Guarantee Premium Revenue E N U

33 550900

Contra Revenue for Insurance and Guarantee 

Premium Revenue E N U

33 560000 Donated Revenue - Financial Resources E N U

33 560900

Contra Revenue for Donations - Financial 

Resources E N U

33 561000 Donated Revenue - Nonfinancial Resources E N U

33 561900

Contra Donated Revenue - Nonfinancial 

Resources E N U

33 564000 Forfeiture Revenue - Cash and Cash Equivalents E N U

33 564900

Contra Forfeiture Revenue - Cash and Cash 

Equivalents E N U

33 565000 Forfeiture Revenue - Forfeitures of Property E N U

33 565900

Contra Forfeiture Revenue - Forfeitures of 

Property E N U

33 570000 Expended Appropriations E G U

33 570500

Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year E Z U

33 570800

Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors E Z U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-25

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

33 570900

Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles E Z U

33 572000

Financing Sources Transferred In Without 

Reimbursement E F U

33 573000

Financing Sources Transferred Out Without 

Reimbursement E F U

33 574000

Appropriated Dedicated Collections Transferred 

In E F U

33 574500

Appropriated Dedicated Collections Transferred 

Out E F U

33 575000 Expenditure Financing Sources - Transfers-In E F U

33 575500

Nonexpenditure Financing Sources - Transfers-In 

- Other E F U

33 575600

Nonexpenditure Financing Sources - Transfers-In 

- Capital Transfers E F U

33 576000 Expenditure Financing Sources - Transfers-Out E F U

33 576500

Nonexpenditure Financing Sources - TransfersOut - Other E F U

33 576600

Nonexpenditure Financing Sources - TransfersOut - Capital Transfers E F U

33 577500 Nonbudgetary Financing Sources Transferred In E F U

33 577600

Nonbudgetary Financing Sources Transferred 

Out E F U

33 578000 Imputed Financing Sources E F U

33 579000 Other Financing Sources E G/Z U

33 579100

Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy E G/Z U

33 579200

Financing Sources To Be Transferred Out - 

Contingent Liability E F U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-26

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

33 579500 Seigniorage E N U

33 580000

Tax Revenue Collected - Not Otherwise 

Classified E G/N U

33 580100 Tax Revenue Collected - Individual E G/N U

33 580200 Tax Revenue Collected - Corporate E G/N U

33 580300 Tax Revenue Collected - Unemployment E G/N U

33 580400 Tax Revenue Collected - Excise E G/N U

33 580500 Tax Revenue Collected - Estate and Gift E G/N U

33 580600 Tax Revenue Collected - Customs E G/N U

33 582000

Tax Revenue Accrual Adjustment - Not 

Otherwise Classified E G/N U

33 582100 Tax Revenue Accrual Adjustment - Individual E G/N U

33 582200 Tax Revenue Accrual Adjustment - Corporate E G/N U

33 582300

Tax Revenue Accrual Adjustment - 

Unemployment E G/N U

33 582400 Tax Revenue Accrual Adjustment - Excise E G/N U

33 582500

Tax Revenue Accrual Adjustment - Estate and 

Gift E G/N U

33 582600 Tax Revenue Accrual Adjustment - Customs E G/N U

33 583000

Contra Revenue for Taxes - Not Otherwise 

Classified E G/N U

33 583100 Contra Revenue for Taxes - Individual E G/N U

33 583200 Contra Revenue for Taxes - Corporate E G/N U

33 583300 Contra Revenue for Taxes - Unemployment E G/N U

33 583400 Contra Revenue for Taxes - Excise E G/N U

33 583500 Contra Revenue for Taxes - Estate and Gift E G/N U

33 583600 Contra Revenue for Taxes - Customs E G/N U

33 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N U

33 589100 Tax Revenue Refunds - Individual E G/N U

33 589200 Tax Revenue Refunds - Corporate E G/N U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-27

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

33 589300 Tax Revenue Refunds - Unemployment E G/N U

33 589400 Tax Revenue Refunds - Excise E G/N U

33 589500 Tax Revenue Refunds - Estate and Gift E G/N U

33 589600 Tax Revenue Refunds - Customs E G/N U

33 590000 Other Revenue E F/G/N/Z U

33 590900 Contra Revenue for Other Revenue E F/G/N/Z U

33 591900

Revenue and Other Financing Sources - 

Cancellations E G U

33 592100

Valuation Change in Investments - Exchange 

Stabilization Fund E N U

33 592200

Valuation Change in Investments for Federal 

Government Sponsored Enterprise E N U

33 592300

Valuation Change in Investments - Beneficial 

Interest in Trust E N U

33 599000

Collections for Others - Statement of Custodial 

Activity E G/N/Z U

33 599100

Accrued Collections for Others - Statement of 

Custodial Activity E G/N/Z U

33 599300

Offset to Non-Entity Collections - Statement of 

Changes in Net Position E G U

33 599400

Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position E G U

33 599700

Financing Sources Transferred In From Custodial 

Statement Collections E F U

33 599800

Custodial Collections Transferred Out to a 

Treasury Account Symbol Other Than the 

General Fund of the Treasury E F U

33 610000 Operating Expenses/Program Costs E F/N U

33 619000 Contra Bad Debt Expense - Incurred for Others E F/N U

33 619900 Adjustment to Subsidy Expense E N U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-28

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

33 631000

Interest Expenses on Borrowing From the Bureau 

of the Fiscal Service and/or the Federal 

Financing Bank E F U

33 632000 Interest Expenses on Securities E F/N U

33 633000 Other Interest Expenses E F/G/N/Z U

33 634000

Interest Expense Accrued on the Liability for 

Loan Guarantees E N U

33 640000 Benefit Expense E F/N/Z U

33 650000 Cost of Goods Sold E N U

33 660000 Applied Overhead E N U

33 661000 Cost Capitalization Offset E N U

33 671000 Depreciation, Amortization, and Depletion E N U

33 672000 Bad Debt Expense E F/N U

33 673000 Imputed Costs E F U

33 679000

Other Expenses Not Requiring Budgetary 

Resources E F/N U

33 680000 Future Funded Expenses E F/N/Z U

33 685000

Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated) E F U

33 690000 Nonproduction Costs E F/N/Z U

33 711000 Gains on Disposition of Assets - Other E N U

33 711100 Gains on Disposition of Investments E F/N/Z U

33 711200 Gains on Disposition of Borrowings E F U

33 717100

Gains on Changes in Long-Term Assumptions - 

From Experience E N U

33 717200

Losses on Changes in Long-Term Assumptions - 

From Experience E N U

33 718000 Unrealized Gains E F/N U

33 719000 Other Gains E F/N U

33 721000 Losses on Disposition of Assets - Other E N U

33 721100 Losses on Disposition of Investments E F/N/Z U
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-29

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

33 721200 Losses on Disposition of Borrowings E F/Z U

33 727100 Gains on Changes in Long-Term Assumptions E N U

33 727200 Losses on Changes in Long-Term Assumptions E N U

33 728000 Unrealized Losses E F/N U

33 729000 Other Losses E F/N/Z U

33 729200 Other Losses from Impairment of Assets E N U

33 730000 Extraordinary Items E N U

33 740000

Prior-Period Adjustments Due to Corrections of 

Errors E N/Z U

33 740100

Prior-Period Adjustments Due to Changes in 

Accounting Principles E N/Z U

33 740500

Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year E N/Z U

33 750000 Distribution of Income - Dividend E G/N/Z U

33 760000 Changes in Actuarial Liability E N U

34

35

36 Total Net Position

This line is calculated. Equals the sum of lines 34 and 35.

Total Net Position - Funds From Dedicated Collections 

(Combined or Consolidated Totals) (Note 21)

This line is calculated. Equals the sum of lines 30 and 32.

Total Net Position - All Other Funds (Combined or 

Consolidated Totals)

This line is calculated. Equals the sum of lines 31 and 33.
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01

DRAFT -V BS-30

IRC Handout May 7, 2015 

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Reporting Type Code Addl. Info.

USSGL Crosswalk - Balance Sheet

37 Total Liabilities and Net Position

This line is calculated. Equals the sum of lines 28 and 36.
Part 2

SUPPLEMENT

Fiscal Year 2016 Reporting

Section V

T/L S2 15-01 DRAFT -V BS-31 IRC Handout May 7, 2015

Footnotes and Additional Information

1. Use USSGL proprietary account attribute domain values as provided in USSGL Section 

IV, page 4.

2. Related to Government Account Series securities purchased using deposit funds. The 

Fed/Nonfed attribute domain value of Z was added to TFM 2-4700 in order to be able to 

correctly classify any Government Account Series securities reported to this USSGL account. 

The amounts are reported to a Federal line on the Reclassified Balance Sheet in accordance 

with Section 4705.20e. On the Balance Sheet this domain value would be reported on a NonFederal line.

3. FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as nonfederal custodial liabilities as referenced in FASAB SFFAS No. 7, paragraph 289.

4. The Fed/Nonfed attribute domain value of Z was added to TFM 2-4700 in order to be able 

to correctly classify any Government Account Series securities reported to this USSGL 

account. The amounts are reported to a Federal line on the Reclassified Balance Sheet in 

accordance with Section 4705.20e. On the Balance Sheet this domain value would be 

reported on a Non-Federal line.